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916Type of Legislation: General Bill GBIntroducing Body: SenateIntroduced Date: 20020123Primary Sponsor: FairAll Sponsors: FairDrafted Document Number: l:\council\bills\nbd\11096htc02.docResiding Body: SenateCurrent Committee: Finance Committee 06 SFSubject: Beer and wine license fees and taxes increased; revenue applied to Highway Patrol for Homeland Defense, Medicaid Program and Dept. of CorrectionsHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020123 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTIONS 12-21-1020, 12-21-1030, 12-21-1120, 12-21-1310, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE BEER AND WINE LICENSE TAX, AND THE ADDITIONAL WINE EXCISE TAX, SO AS TO INCREASE THE BEER TAX FROM SIX-TENTHS TO ONE AND TWO-TENTHS CENTS AN OUNCE AND TO INCREASE THE WINE TAX FROM NINETY CENTS TO ONE DOLLAR EIGHTY CENTS A GALLON OR FRACTION OF A GALLON AND PROVIDE PROPORTIONAL INCREASES FOR OTHER MEASURES OF THE WINE TAX AND TO INCREASE THE ADDITIONAL WINE EXCISE TAX FROM EIGHTEEN TO THIRTY-SIX CENTS A GALLON, AND TO PROPORTIONATELY INCREASE ON OTHER MEASURES OF THE ADDITIONAL WINE EXCISE TAX AND TO AMEND SECTION 12-21-1120, RELATING TO THE DISPOSITION OF BEER AND WINE TAX REVENUE, SO AS TO PROVIDE THAT ONE HALF OF THE REVENUE OF THE BEER AND WINE TAX FOR FISCAL YEARS 2002-2003, 2003-2004, AND 2004-2005 MUST BE USED FOR THE EXPENSES OF THE SOUTH CAROLINA HIGHWAY PATROL IN PROVIDING HOMELAND DEFENSE, THE MEDICAID PROGRAM, AND THE DEPARTMENT OF CORRECTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-21-1020 of the 1976 Code is amended to read:
"Section 12-21-1020. There
shall be levied and collected is imposed on all beer offered for sale in containers of one gallon or more in this State a license tax of six-tenths cent per one and two-tenths cents an ounce and on all wines offered for sale in this State a license tax of ninety one dollar and eighty cents per a gallon or fractional quantity thereof of a gallon."
SECTION 2. Section 12-21-1030 of the 1976 Code is amended to read:
"Section 12-21-1030. If beer
be is offered for sale in bottles or cans, there shall be levied and collected is imposed a tax of six-tenths one and two-tenths cents per an ounce or fractional quantity thereof of an ounce, and on wines offered for sale in quantities of less than one gallon there shall be levied and collected is imposed a tax of six twelve cents for each eight ounces or fractional quantity thereof of eight ounces, and wine offered for sale in metric sizes a tax at the rate of twenty-five and thirty-five one hundredths fifty and seven-tenths cents per a liter."
SECTION 3. Section 12-21-1120 of the 1976 Code is amended to read:
"Section 12-21-1120. The beer and wine taxes and license fees provided for by this article must be paid to and collected by the department and deposited to the credit of the general fund of the State. In fiscal years 2002-2003, 2003-2004, and 2004-2005, at least one half of the revenue of the revenue produced pursuant to this article and Article 9 of this Chapter must be appropriated by the General Assembly in approximately equal proportions for the expenses of the South Carolina Highway Patrol in providing Homeland Defense, the Medicaid program, and the South Carolina Department of Corrections."
SECTION 4. Section 12-21-1310 of the 1976 Code is amended to read:
"Section 12-21-1310. In addition to
any and all other taxes or licenses, there shall be levied and collected is imposed on all wines offered for sale in this State an additional tax of eighteen thirty-six cents per a gallon or fraction thereof of a gallon, and on wines offered in quantities less than one gallon, there shall be levied and collected is imposed a tax of one two and two-tenths four-tenths cents for eight ounces or fraction thereof of eight ounces, and wine offered for sale in metric sizes a tax at the rate of five ten and seven fourteen one hundredths cents per a liter."
SECTION 5. This act takes effect July 1, 2002.
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